farming business
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1301 — in this section
The term “farming business” has the meaning given such term by section 263A(e)(4).
26 U.S.C. § 263A — for purposes of this section
The term “farming business” means the trade or business of farming.
26 U.S.C. § 263A — for purposes of this section (12 versions over time)
The term “farming business” shall include the trade or business of—
(i) operating a nursery or sod farm, or
(ii) the raising or harvesting of trees bearing fruit, nuts, or other crops, or ornamental trees.
26 U.S.C. § 448 — for purposes of this section
The term “farming business” means the trade or business of farming (within the meaning of section 263A(e)(4)).
26 U.S.C. § 448 — for purposes of this section
The term “farming business” includes the raising, harvesting, or growing of trees to which section 263A(c)(5) applies.
26 U.S.C. § 461 — in this section
The term “farming business” has the meaning given such term in section 263A(e)(4).
26 U.S.C. § 461 — in this section
the term “farming business” shall include any trade or business of the taxpayer of the processing of such commodity (without regard to whether the processing is incidental to the growing, raising, or harvesting of such commodity), and